I have a full time job (W2), real estate investor (flipper, rental and sell land), and real estate agent. How can I claim my real estate agent expense?

[kvtran2]

I have a full time job (W2), real estate investor (flipper, rental and sell land), and real estate agent. I didn't get any income from real estate agent business this year, and use my real estate license to help me doing real estate business. How can claim my real estate agent expense? Such as real estate license, education etc. Can i reduce them from profit of selling land etc?

[MichaelL1]

You can file a Sch C for the Real Estate business.  I know you have $0 inome for 2018, but if had income in the past and might have some for 2019, it would be a going business.  The Sch C loss would reduce the income on the return.

Other option is to add cost to basis of house you are flipping and/or land/rental you purchased.